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Determinants of Sustainability E-Reporting in Portuguese Municipalities: An Institutional and Legitimacy Theoretical Framework

Corporate Responsibility and Stakeholding

ISBN: 978-1-78635-626-0, eISBN: 978-1-78635-625-3

ISSN: 2043-0523

Publication date: 18 October 2016

Abstract

The multivariate analysis results indicate that LA21 implementation the existence of tax burdens, the characterisation of a municipality as urban and environmental/SR certification application positively influence SR information disclosure. TDI is negatively affected by the existence of an inactive population (i.e. by the percentage of individuals ≤19 and ≥65 years of age).

Keywords

Citation

Ribeiro, V.P.L., da Silva Monteiro, S.M. and de Abreu e Moura, A.M. (2016), "Determinants of Sustainability E-Reporting in Portuguese Municipalities: An Institutional and Legitimacy Theoretical Framework", Corporate Responsibility and Stakeholding (Developments in Corporate Governance and Responsibility, Vol. 10), Emerald Group Publishing Limited, Bingley, pp. 131-163. https://doi.org/10.1108/S2043-052320160000010011

Publisher

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Emerald Group Publishing Limited

Copyright © 2016 Emerald Group Publishing Limited